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NY 899361

June 28, 1994

CLA-2-94:S:N:N8:233 899361


TARIFF NO.: 9401.61.4030

Ms. Eva D. Raldow
ER Interiors
115 Spruce Street
Princeton, N.J. 08542

RE: The tariff classification of chairs from Sweden.

Dear Ms. Raldow:

In your letter dated June 20, 1994, you requested a tariff classification ruling.

The furniture items consist of three separate chairs. Models 101600 Linnea and 205501-02 Perignon are both upholstered and made of steambent beech. They are considered bentwood chairs as the bent parts predominate. Model KS-325 Karmstol is an upholstered armchair that is made of laminated beech. It gives the appearance of bentwood but is not made of solid wood that has been bent but curved constructions made from thin flexible laminations.

The applicable subheading for the chairs will be 9401.61.4030, Harmonized Tariff Schedule of the United States Annotated, which provides for: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other, other. The rate of duty will be 5.3 percent ad valorem.

In regards to your question concerning general guidlines on furniture classification, please call National Import Specialist Lawrence Mushinske at 212-466-5739.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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